SECTION 110.
The first sentence of subsection (a) of section 21 of chapter 176O of the General Laws, as appearing in section 40 of chapter 288 of the acts of 2010, is hereby amended by adding the following words:- ; provided, however, that for the purposes of this subsection, "carrier" shall not include any entity to the extent it offers a policy, certificate or contract that does not qualify as creditable coverage as defined in section 1 of chapter 111M.